Home > Experts > Income Tax > whether TDS deductible on Repairs & Maintenance of Machinery


Please Wait ..

Sign-in to your account


Username:
Password:

Remember Me

Forgot your password?

Sign-up now



Join CAclubindia.com and Share your Knowledge. Registered members get a chance to interact at Forum, Ask Query, Comment etc.


whether TDS deductible on Repairs & Maintenance of Machinery (Income Tax)

Report Abuse
This query is : Resolved



( Author )
13 April 2009

whether repairs & main. of Plant & Machinery amounts to contract for TDS liability? And whether Service tax liability also arises to be deducted from the payment made to contractee??


Shyam Lal Naik

( Expert )
13 April 2009

Repairs & Maintenance are contract for carrying out any work and is exiligible to TDS u/s 194C.

CBDT has clarified in a circulat that TDS needs to be deducted in case of AMC. The queried work is of the same nature.

The contractee is the service provider. Service tax is applicable under the catagory of "Management, Maintenance or repaire service".

Service tax liability of the service provider. The same should be paid to the contractee. No need to deduct.

TDS must be deducted on the service tax element as well.


B.Chackrapani Warrier

( Expert )
13 April 2009

Routine,normal maintenance contracts which include supply of spares will be liable to TDS U/s 194C. However, where technical services are rendered,TDS will be u/s 194J. Ref:- Circular No 715 reported in 215 ITR (st)17- vide question no.29. Pl check whether your case fit in to the citation.
As far as service tax is concerned, Mr. Shyam Lal's view may be considered.


CA Devanshi Gandhi (Ajani)

( Expert )
13 April 2009

i support Mr. warrier


Previous

Next

You need to be the querist or approved CAclub expert to take part in this query .


Click here to login ( Members Login ) now


Similar Resolved Queries :








submit










Quick Links





back to the top